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Article 450 of the French General Tax Code

Holders of agricultural warrants on alcohol or wine may ask the administration agents to grant only with their approval the documents mentioned in 4° of article L. 311-39 of the code of taxes on goods and services allowing the movement of these beverages. If the warrants are not reimbursed at maturity, the holders may, in addition, themselves request the movement titles necessary for the removal of the warranted products.

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Article 451 of the French General Tax Code

The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. If the consignment has to travel successively by various modes of transport, a special time limit is fixed for the first journey to the railway station or to the point of departure of the vehicles…

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Article 454 of the French General Tax Code

Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will note this on the back of the consignments. If an accident of force majeure necessitates the rapid unloading of a vehicle or boat or the immediate decanting of liquids, these operations may take place without prior declaration, it being the…

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Article 458 of the French General Tax Code

Sont affranchés des formalités à la circulation : 1° (Repealed); 2° (Repealed); 3° and 4° (repealed) 5° (Repealed); 6° Under the conditions laid down by order of the Minister responsible for the budget made after consulting the Minister responsible for agriculture, grape, apple or pear juice, whether concentrated or not, when delivered in containers holding no more than 2 litres, or for concentrated juice with a content by weight of…

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